Com Parative Study of accounting Institutions among societies with differsnt cultuves
| Project/Area Number |
12630156
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | TAKUSHOKU UNIVERSITY |
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Principal Investigator |
OKAMOTO Ruo Takushoku University Commeme Professor, 商学部, 教授 (70119452)
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| Project Period (FY) |
2000 – 2001
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| Project Status |
Completed (Fiscal Year 2001)
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| Budget Amount *help |
¥1,200,000 (Direct Cost: ¥1,200,000)
Fiscal Year 2001: ¥600,000 (Direct Cost: ¥600,000)
Fiscal Year 2000: ¥600,000 (Direct Cost: ¥600,000)
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| Keywords | IAS / accounting acculturation / Rarmonizatoin / globalization / accounting languagl / accounting culture / picture theory / 会計パラダイム / トライアングル体制 / 会計の儀式化 / コーポレート・ガバナンス / 資産負債中心主義 / 時価評価 / 法人資本主義 / 会計ディスクロージャー / 写像論 / 時価情報 / 会計制度 / 文化変容 |
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| Research Abstract |
One object of this study is to compare and analyze the status quo that accounting system of each country is driven by the necessity coping with the International Accounting Standards, basically founded on cultural relativism. In the same way as the study of G. Hofstede, this study also aimes to point out the basic issues on modern accounting ; what kind of accounting acculturation is taking place, what is true object of the IAS, and what kind of conditions are needed for the IAS to become the international standards. Another object is to inquire into mainstream of accounting paradigm, in which current market value has been emphasized to carve in relief of the business reality. So far, our accounting realm has assumed the picture theory that should describe the economic reality of business activities according to the GAAP. But I have doubts about such a picture theory, and then have tried to analyze the language function of modern accounting like the IAS. As the result of my study, it is turned out that the convergence of each country's accounting institution on the IAS means not only the change of accounting measurement skill and accounting standards, but also the reform of economic policy and management styles in one country. Also I point out the linguistic role of modern accounting that makes virtual realities like futures being visible through accounting standards.
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Report
(3 results)
Research Products
(20 results)
